Cancellation of registration without providing the reason in the SCN/Order is cryptic in nature

Last updated: 17 February 2023

Court :
Gujarat High Court

Brief :
The Hon'ble Gujarat High Court in Neha Enterprise v. State of Gujarat [R/Special Civil Application No. 20505 of 2022 dated January 19, 2023] has quashed and set aside the Show Cause Notice ("SCN") and the consequential order passed by the Revenue Department solely on the ground of violation of the principles of natural justice as no reasonable opportunity of hearing was given to the assessee. Further, directed the Revenue Department to issue a fresh SCN and provide reasonable opportunity of hearing. Further that, the Goods and Service Tax ("GST") Registration of the assessee to be restored.

Citation :
R/Special Civil Application No. 20505 of 2022 dated January 19, 2023

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Bimal Jain

Published in GST
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Cancellation of registration without providing the reason in the SCN/Order is cryptic in nature

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